TMI Blog2015 (10) TMI 2208X X X X Extracts X X X X X X X X Extracts X X X X ..... borative evidence, duty paid inputs used by the appellant will be deemed to have been used in the manufacture of dutiable goods Calcium Gluconate, Enzymes, Flavours etc., manufactured by the appellant and cleared on payment of duty. Accordingly, it is held that the present appeal is covered by the ratio laid down by Supreme Court in the case of Union of India vs Hindustan Zinc Ltd. (2014 (5) TMI 253 - SUPREME COURT) and order dated 09.01.2013 passed by Gujarat High Court in the case of Commissioner of Central Excise & Customs, vs Anil Products Ltd.(2013 (10) TMI 798 - GUJARAT HIGH COURT ). - Decided in favour of assessee. - Appeal Nos. E/10832-10834/2013 - Order No. A/11092-11094/2015 - Dated:- 22-7-2015 - H K Thakur, Member (T) For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts Ltd., wherein Gujarat High Court held that no amount under Rule 6 is required to be paid for generation of exempted BIO Feed. He also relied upon the case law of Union of India vs Hindustan Zinc Ltd. [2014 (303) E.L.T. 321 (S.C.) and Bombay High Court Judgement in the case of Hindalco Industries Ltd. vs Union of India [2015 (315) E.L.T. 10 (Bom.)] . 3. Shri Govind Jha (AR) appearing on behalf of the Revenue argued that appellant did not maintain any separate accounts in respect of dutiable as well as exempted goods and was required to pay an amount at a rate of ₹ 5% on the value of exempted goods ( i.e. Bio Feed). 4. Heard both sides and perused the case records. The issue involved in the present case is whether an amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in animal carts and cycle tyre, where car tyres and truck tyres attract excise duty. The rubber, the accelerators, the retarders, the fillers, sulphur, vulcanising agents which are used in production of tyres are indeed common to both dutiable and exempt tyres. Such assessees are mandated to maintain separate records to avoid the duty demand of 8% on exempted tyres. But when we find that in the case of the respondents, it is not as though some quantity of zinc ore concentrate has gone into the production of sulphuric acid, applicability of Rule 57CC can be attracted. As pointed out above, the entire quantity of zinc has indeed been used in the production of zinc and no part can be traced in the sulphuric acid. It is for this reason, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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